PART 7Amount of reduction

Non-dependant deductions48

1

Subject to the following provisions of this regulation, the non-dependant deductions in respect of a day referred to in regulation 47 (maximum council tax reduction) are—

a

in respect of a non-dependant aged 18 or over in remunerative work, F23£14.65 x 1/7; and

b

in respect of a non-dependant aged 18 or over to whom sub-paragraph (a) does not apply, F24£4.90 x 1/7.

2

In the case of a non-dependant aged 18 or over to whom paragraph (1)(a) applies, where it is shown to the relevant authority that the F1person’s normal gross weekly income is—

a

less than F25£241.00, the deduction to be made is that specified in paragraph (1)(b);

F11b

not less than F26£241.00 but less than F27£418.00, the deduction to be made is F28£9.70 x 1/7; and

c

not less than F29£418.00 but less than F30£517.00, the deduction to be made is F31£12.30 x 1/7.

3

Only one deduction is to be made under this regulation in respect of a couple or, as the case may be, members of a polygamous marriage and where, but for this paragraph, the amount that would fall to be deducted in respect of one member of a couple or polygamous marriage is higher than the amount (if any) that would fall to be deducted in respect of the other, or any other, member, the higher amount must be deducted.

4

In applying the provisions of paragraph (2) in the case of a couple or, as the case may be, a polygamous marriage, regard must be had for the purpose of that paragraph to the couple's or, as the case may be, all members of the polygamous marriage's joint weekly gross income.

5

Where in respect of a day—

a

a person is a resident in a dwelling but is not liable for council tax in respect of that dwelling on that day;

b

other residents in that dwelling (the liable persons) have joint and several liability for council tax in respect of that dwelling on that day otherwise than by virtue of section 77 or 77A of the Act M1 (liability of spouses and civil partners); and

c

the person to whom sub-paragraph (a) refers is a non-dependant of two or more of the liable persons,

the deduction in respect of that non-dependant must be apportioned equally between those liable persons.

6

No deduction is to be made in respect of any non-dependants occupying an applicant's dwelling if the applicant or the applicant's partner is—

a

blind or treated as blind by virtue of paragraph 7 of Schedule 1 (severe disability premium); or

b

receiving—

i

attendance allowance;

ii

the care component of the disability living allowance; F18...

F17iiza

the care component of child disability payment,

F21iizb

the daily living component of adult disability payment;

F4iia

armed forces independence payment;F19or

iii

the daily living component of personal independence payment.

7

No deduction is to be made in respect of a non-dependant if—

a

although the non-dependant resides with the applicant, it appears to the relevant authority that the non-dependant's normal home is elsewhere;

b

the non-dependant is in receipt of a training allowance paid in connection with youth training established under section 2 of the 1973 Act M2 or section 2 of the Enterprise and New Towns (Scotland) Act 1990 M3;

c

the non-dependant is a full-time student; F6...

d

the non-dependant is not residing with the applicant because the non-dependant has been a patient for a period in excess of 52 weeks, and for these purposes where a person has been a patient for two or more distinct periods separated by one or more intervals, each not exceeding 28 days, the non-dependant is to be treated as having been a patient continuously for a period equal in duration to the total of those distinct periods F7; or

e

the non-dependant is not residing with the applicant because the non-dependant is a member of the regular forces or the reserve forces (within the meaning of section 374 of the Armed Forces Act 2006) who is absent, while on operations, from the dwelling usually occupied as that person’s home.

8

No deduction is to be made in respect of a non-dependant—

a

who is on income support, state pension credit, an income-based jobseeker's allowance or an income-related employment and support allowance; F9...

b

to whom Schedule 1 to the Act M4 applies (persons disregarded for purposes of discount) but this sub-paragraph does not apply to a non-dependant who is a student to whom paragraph 4 of that Schedule refers F10; or

c

who is entitled to an award of universal credit where the award is calculated on the basis that the non-dependant does not have any earned income, within the meaning given by regulation 52 of the Universal Credit Regulations 2013.

9

In the application of paragraph (2) there is to be disregarded from the F2person’s weekly gross income—

a

any attendance allowance, disability living allowance F16, child disability paymentF20, adult disability paymentF5, armed forces independence payment or personal independence payment received by the F3person;

b

any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, F12another infected blood payment scheme,F8ILF ScotlandF13, the London Bombings Relief Charitable Fund, the London Emergencies Trust or the We Love Manchester Emergency Fund which, had the F2person’s income fallen to be calculated under regulation 39 of F22the Council Tax Reduction (Scotland) Regulations 2012 (calculation of income other than earnings), would have been disregarded under paragraph 27 of Schedule 4 to those Regulations (income in kind); F14...

c

any payment which, had the F2person’s income fallen to be calculated under regulation 39 of F22the Council Tax Reduction (Scotland) Regulations 2012, would have been disregarded under paragraph 41 of Schedule 4 to those Regulations (payments made under certain trusts and certain other payments)F15; F32...

d

any payment made under or by the Thalidomide TrustF33;

e

any payment or interest on a payment made under the Windrush Compensation Scheme (Expenditure) Act 2020;

f

any redress payment made under part 4 of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021;

g

any ex gratia payment made at the discretion of the Scottish Ministers from the Advance Payment Scheme within the meaning of section 42(7) of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021;

h

any Grenfell Tower payment;

i

any Post Office compensation payment; and

j

any vaccine damage payment where the person—

i

receives a vaccine damage payment or is a person for whose benefit a vaccine damage payment was made,

ii

is the partner of a person referred to in head (i) and receives a payment by or on behalf of that person which is derived from a vaccine damage payment,

iii

was the partner of a person referred to in head (i) immediately before the person’s death and receives a payment from their estate which is derived from a vaccine damage payment, or

iv

in a case where a vaccine damage payment is made to the personal representative of a person who was severely disabled as a result of vaccination (“P”), was P’s partner immediately before P’s death and receives a payment from P’s estate which is derived from a vaccine damage payment